TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The HC allowed the petition and quashed the impugned appellate order, holding the petitioner-a SEZ unit-entitled to refund of unutilized IGST credit in the Electronic Credit Ledger under s.54 of the CGST Act. The Court affirmed that the input service distributor concept permits recognition of input tax credit on services received for zero-rated supplies, and applied controlling HC precedent which remains operative and unstayed. Consequently, respondents were directed to process the petitioner's refund claim forthwith. The writ succeeds, the appellate order dated 18.02.2025 is set aside, and relief is granted to effect reimbursement of the unutilized IGST credit.
TaxTMI 
TaxTMI 
